Utah Code § 7-1-1001

(1) As used in this part: (a) "Account holder" means a person for whom an account is held by a financial institution. (b) "Governmental entity" means: (i) the state, including: (A) a department; (B) an institution; (C) a board; (D) a division; (E) a bureau; (F) an office; (G) a commission; (H) a committee; or (I) an elected official; and (ii) a political subdivision of the state, including: (A) a county; (B) a city; (C) a town; (D) a school district; (E) a public transit district; (F) a redevelopment agency; (G) a special improvement district; or (H) a taxing district. (c) "Nonprotected record" means a record maintained by a financial institution to facilitate the conduct of the financial institution's business regarding a person or account, including: (i) the existence of an account; (ii) the opening and closing dates of an account; (iii) the name under which an account is held; and (iv) the name, address, and telephone number of an account holder. (d) "Protected record" means a record that is not defined as a nonprotected record. (e) "Record" means information that is: (i) prepared, owned, received, or retained by a financial institution; (ii) (A) inscribed on a tangible medium; or (B) stored in an electronic or other medium; and (iii) retrievable in perceivable form. (2) Except for a governmental entity listed in Subsection 7-1-1006(1), an individual acting on behalf of a governmental entity may not request, obtain by subpoena, or otherwise obtain information from a state or federally chartered financial institution that constitutes a record reflecting the financial condition of any person without first obtaining: (a) written permission from all account holders of the account referenced in the record to be examined; or (b) an order from a court of competent jurisdiction permitting access to the record. (3) This section does not apply to a review made by the commissioner to determine whether a financial institution is operating in accordance with law.